碩士 / 國防管理學院 / 後勤管理研究所 / 89 / This paper is to analyze：when an appropriate ABC system was designed for the factory for overhead distribute. We apply the regression analysis to measure causality between overhead and cost driver on military shipyard for 3 fiscal years, from 1997 to 1999. another, This paper employs a linear programming technique called Data Envelopment Analysis(DEA) to measure the effects of activities and outcome on activities efficiency ,and provides information to improve the activity management. This paper integrated ABC and DEA, the results of this study can provide calculating more accurate product costs and information for improving activity. Besides, the determination of strategies for manager can assist the improvement of activity management.
| Identifer | oai:union.ndltd.org:TW/089NDMC1715001 |
| Date | January 2001 |
| Creators | Hu Ming-Hue, 胡明輝 |
| Contributors | Chen Ju-Long, Chang Shyr-Juh, 陳珠龍, 張石柱 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 63 |
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